327Disabled person’s vehicle maintenance grant
—A grant made under paragraph 2 of Schedule 2 to the [1977 c. 49.] National Health Service Act 1977 or section 46(3) of the [1978 c. 29.] National Health Service (Scotland) Act 1978 (cost of maintenance etc. of vehicles belonging to disabled persons) or under Article 30 of the [S.I. 1972/1265 (N.I. 14).] Health and Personal Social Services (Northern Ireland) Order 1972 to any person owning a vehicle shall not be treated as income for any purpose of the Income Tax Acts.